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Service tax branch and head office

Kumar Gaurav (Consultant) (33 Points)

22 August 2009

Hi,

Can anyone educate me on the case below.

Company head office and branch office are in different state. Company is raising bills from branch office with service tax number of head office and head office.

Now company is getting services from other vendor and he is charging at the branch office.

Can we adjust charged branch office service tax amount to head office service tax paybale amount and pay the difference.

this has to be in the same office?

Thanks,

Kumar

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5 Replies

shrikant (self ) (65 Points)
Replied 22 August 2009

Hi,

If ur head office has centralised registration mentioning all the related branch offices in the ST1 application.. then u can avail credit of input service billed to branches( i hope ur refering to credit of service tax ).

check status of ST2, and other details of registraion and decide urself. please.

Susant Sarangi (Practice in Service Tax & FEMA) (19 Points)
Replied 23 August 2009

Hi,

Generally service tax registration are based on the premises. However if you have a centralized registration you can use the registration number for all the premises mentioned in the centralisation application and ST-2 certificate. Otherwise you will not able to raise your bill from branch office showing your head office registration number and alno not elligible to claim credit for the service received at branch.

Kindly check you registration certificate .

Regrads

Susant

rajusarkar123456789025 (DIRECTOR) (21 Points)
Replied 29 August 2012

THIS IS TO INFORM YOU THAT WE FILL FORM ST1 BUT WE CAN NOT SELECT SERVICE OFFERED .AND WE SELECT OTHER THAN IN THE NEGATIVE LIST . WE CALL SERVICE NO. 1800 425 4251 AND MAIL TO aces.servicedesk @ icegate.gov.in . BUT THEY DO NOT ANY HELP.

NOW YOU ARE HEREBY REQUESTED TO TAKE AN IMMEDIATE STEP TO REGISTRATION OF ST1 AND WE ATTACHED MY ST -1 FORM.

MY ID : sumaitrahati

PHONE : 9804379897

Attached File : 282131 1046670 service tax registration st 1 form.pdf downloaded: 487 times

Shivam Garg (Article) (31 Points)
Replied 20 May 2015

Hi Mr. rahusarkar, It is not a problem that you have not selected any service. While filing return you can selected services which you provide. Another option is that You can file online an application for amendment in registration while login into your account at www.aces.gov.in portal and then you can select taxble service which you provide.